taye, m.

Across adult warm-blooded vertebrates, the product of resting heart rate fH and maximum lifespan L is approximately constant: N* = fHL {approx} 109 cardiac cycles. This empirical regularity, noted since Rubner (1908), has lacked a widely accepted thermodynamic interpretation. We derive N* {approx} 109 from the non-equilibrium second law by treating the adult organism as a metabolic non-equilibrium steady state (NESS) and introducing the empirical closure [e]p = {sigma}0f, which links entropy production rate to heart rate via a mass-specific parameter {sigma}0 {propto} M0. Under this closure, the lifetime entropy budget {Sigma} = {sigma}0N* is approximately species-independent when {sigma}0 is approximately constant---a condition whose direct calorimetric verification remains the critical outstanding experimental test. We further show that N* is the correct primitive invariant: lifetime energy per unit mass is a derived consequence, valid only when body temperature and the mass-specific entropy cost per cycle are both approximately constant. This framework, which we term the Principle of Biological Time Equivalence (PBTE), is placed on a fully falsifiable footing with explicit assumptions, a domain-of-validity table, and five numerical falsification criteria. We test the framework against a dataset of 230 adult vertebrate species spanning eight taxonomic groups. Ordinary least-squares regression on the n = 43 directly measured non-primate placentals yields slope {beta}{circumflex} = -0.903 {+/-} 0.056 (R2 = 0.863; F-test p = 0.093 against {beta} = -1). Phylogenetically independent contrasts on 112 endotherm species yield a log10fH-log10L slope of -0.99 {+/-} 0.04 (p = 0.84 against slope -1), confirming the relation is not a phylogenetic artefact. The WBE kinematic null of zero inter-clade variation is rejected (F = 12.7, p < 0.001). Four warm-blooded clades depart systematically from the mammalian baseline; we derive their longevity deviations from a unified thermodynamic multiplier {Phi}C = {Phi}rm duty {middle dot} {Phi}rm thermal {middle dot} {Phi}rm mito+oxid {middle dot} {Phi}rm haz, calibrated to independently measured physiology. For primates, the elevated count [&lt;]N*[&gt;] {approx} (2-3)x109 follows from a neuro-metabolic entropy model in which greater neural metabolic investment reduces entropy produced per cardiac cycle. For bats, the extreme longevity ({Phi}rm bat {approx} 7.9) arises from the multiplicative synergy of cardiac suppression during torpor and an Arrhenius thermal factor during hibernation--two mechanisms acting simultaneously whose thermodynamic motivation has not previously been given. For birds, an adverse thermal penalty ({Phi}rm thermal = 0.73) and adverse flight duty cycle ({Phi}rm duty = 0.87) are overcome by mitochondrial coupling efficiency and antioxidant robustness. For cetaceans, extreme diving bradycardia ({Phi}rm duty = 3.08 for bowhead whales) reveals a near-coincidence trap: the raw heartbeat count Nrm obs {approx} N0 conceals a true thermodynamic budget three times the mammalian baseline. Within this framework, the integral of physiological frequency defines a natural biological proper time, which unifies all longevity mechanisms as Class~1 (time dilation: reduce f) or Class~2 (budget expansion: reduce {sigma}0), generating testable predictions for epigenetic aging clocks. The central outstanding experimental requirement is direct calorimetric verification of {sigma}0 {propto} M0, which would convert PBTE from a statistically supported regularity with thermodynamic motivation into a fully tested conservation law.